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货币资金是企业流动性最强、控制风险最高的资产,是企业生存与发展的基础。虽然随着互联网技术逐步发展,通过网上银行实施电子货币结算,能有效降低控制难度、减少风险,但在该技术还不完全成熟、没有普及的情况下,而且大多数贪污、诈骗、挪用公款等违法乱纪的行为都与货币资金管理有关,因此,必须加强对企业货币资金的管理和控制,建立健全货币资金内部控制,确保经营管理活动合法而有效。
Monetary capital is the strongest enterprise liquidity, the highest risk control assets, is the basis for business survival and development. Although with the gradual development of Internet technology, the implementation of electronic currency settlement through online banking can effectively reduce the difficulty of control and reduce the risk. However, most of the cases of corruption, fraud, misappropriation of public funds, etc. are not fully developed and popularized. Therefore, we must strengthen the management and control of corporate monetary funds, establish and improve the internal control of monetary funds, and ensure that the operation and management activities are legitimate and effective.